DE DECKER & CO: what changed
What changed
DE DECKER & CO
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€739,945
2024 · €606,051+€133,894
Equity
€711,820
2024 · €389,817+€322,004
Cash
€644,586
2024 · €510,774+€133,812
Balance sheet total
€1.3m
2024 · €1.3m+€65,904
Largest movements
Assets
- Cash +€133,812
up €133,812 (+26.2%), from €510,774 to €644,586
mainly Net result for the year (+€739,945) and Receivables within one year (+€67,050)
- Receivables within one year -€67,050
down €67,050 (-10.1%), from €666,253 to €599,203
of which Trade receivables: -€58,419
Equity and liabilities
- Profit (loss) carried forward +€322,004
up €322,004 (+84.6%), from €380,659 to €702,663
- Other debts -€183,608
down €183,608 (-81.0%), from €226,550 to €42,942
- Accrued charges and deferred income -€87,042
down €87,042 (-16.0%), from €544,002 to €456,960
Income statement
- Gross operating margin +€314,017
up €314,017 (+21.1%), from €1.5m to €1.8m
- Taxes +€101,617
up €101,617 (+66.3%), from €153,384 to €255,002
- Staff costs +€96,180
up €96,180 (+14.8%), from €649,852 to €746,032
- Write-downs -€40,414
down €40,414, from €29,767 to -€10,646
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€606,051
Gross operating margin
+€314,017
Staff costs
-€96,180
Depreciation
-€4,116
Write-downs
+€40,414
Other operating charges
-€15,966
Financial income
-€3,773
Financial charges
+€1,116
Taxes
-€101,617
Result 2025
€739,945
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€587,508
Investment
-€32,758
Financing
-€420,938
Cash 2024
€510,774
From operations (derived)
+€587,508
Net result for the year
+€739,945
Depreciation
+€32,332
Receivables within one year
+€67,050
Deferred charges and accrued income
+€1,284
Trade debts
+€7,007
Tax, wage and social debts
+€10,540
Other debts
-€183,608
Accrued charges and deferred income
-€87,042
Investment (derived)
-€32,758
Investment in fixed assets (net)
-€32,758
Financing
-€420,938
Debts after one year
-€3,026
Current portion of long-term debt
+€30
Contributions, distributions and other
-€417,942
Cash 2025
€644,586
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,277,842 | €1,343,746 | +€65,904 | +5.2% |
| Fixed assets | 21/28 | €76,038 | €76,464 | +€426 | +0.6% |
| Tangible fixed assets | 22/27 | €76,038 | €76,464 | +€426 | +0.6% |
| Plant, machinery and equipment | 23 | €56,824 | €67,694 | +€10,870 | +19.1% |
| Furniture and vehicles | 24 | €19,214 | €8,770 | -€10,444 | -54.4% |
| Current assets | 29/58 | €1,201,804 | €1,267,282 | +€65,478 | +5.4% |
| Amounts receivable within one year | 40/41 | €666,253 | €599,203 | -€67,050 | -10.1% |
| Trade receivables | 40 | €601,688 | €543,270 | -€58,419 | -9.7% |
| Other amounts receivable | 41 | €64,564 | €55,934 | -€8,631 | -13.4% |
| Cash at bank and in hand | 54/58 | €510,774 | €644,586 | +€133,812 | +26.2% |
| Deferred charges and accrued income | 490/1 | €24,777 | €23,493 | -€1,284 | -5.2% |
| Total equity and liabilities | 10/49 | €1,277,842 | €1,343,746 | +€65,904 | +5.2% |
| Equity | 10/15 | €389,817 | €711,820 | +€322,004 | +82.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €2,157 | €2,157 | = | 0.0% |
| Distributable reserves | 133 | €2,157 | €2,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | €380,659 | €702,663 | +€322,004 | +84.6% |
| Amounts payable | 17/49 | €888,025 | €631,925 | -€256,100 | -28.8% |
| Amounts payable after more than one year | 17 | €14,119 | €11,093 | -€3,026 | -21.4% |
| Financial debts | 170/4 | €14,119 | €11,093 | -€3,026 | -21.4% |
| Amounts payable within one year | 42/48 | €329,904 | €163,872 | -€166,032 | -50.3% |
| Current portion of amounts payable after more than one year | 42 | €2,996 | €3,026 | +€30 | +1.0% |
| Trade debts | 44 | €27,912 | €34,919 | +€7,007 | +25.1% |
| Suppliers | 440/4 | €27,912 | €34,919 | +€7,007 | +25.1% |
| Taxes, remuneration and social security | 45 | €72,445 | €82,985 | +€10,540 | +14.5% |
| Taxes | 450/3 | - | €4,078 | +€4,078 | |
| Remuneration and social security | 454/9 | €72,445 | €78,908 | +€6,462 | +8.9% |
| Other amounts payable | 47/48 | €226,550 | €42,942 | -€183,608 | -81.0% |
| Accrued charges and deferred income | 492/3 | €544,002 | €456,960 | -€87,042 | -16.0% |
| Non-recurring operating income | 76A | €19,017 | - | -€19,017 | |
| Remuneration, social security and pensions | 62 | €649,852 | €746,032 | +€96,180 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,216 | €32,332 | +€4,116 | +14.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,767 | -€10,646 | -€40,414 | |
| Other operating charges | 640/8 | €11,810 | €27,776 | +€15,966 | +135% |
| Gross operating margin | 9900 | €1,488,752 | €1,802,769 | +€314,017 | +21.1% |
| Operating profit (loss) | 9901 | €769,107 | €1,007,275 | +€238,168 | +31.0% |
| Financial income | 75/76B | €8,655 | €4,882 | -€3,773 | -43.6% |
| Recurring financial income | 75 | €8,655 | €4,882 | -€3,773 | -43.6% |
| Financial charges | 65/66B | €18,326 | €17,210 | -€1,116 | -6.1% |
| Recurring financial charges | 65 | €18,326 | €17,210 | -€1,116 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €759,435 | €994,947 | +€235,511 | +31.0% |
| Income taxes | 67/77 | €153,384 | €255,002 | +€101,617 | +66.3% |
| Profit (loss) for the period | 9904 | €606,051 | €739,945 | +€133,894 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €606,051 | €739,945 | +€133,894 | +22.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.